Sundown all around. Walking through the summer's end. Waves crash baby, don't look back. I won't walk away again. Oh, baby, anywhere you go, We are bound together. I begin, baby, where you end.
So the costs of moving to a investigational location should not be capitalized. That make sense as the move have not better the skilfulness of any asset to generate revenue. I would expense rotten the moving expenses.
Capitalization vs. Expense. When companies incur costs, they can either capitalize those costs or expense them. Capitalizing a cost means converting it to an asset on the balance sheet. For example, if a company pays $10,000 in cash for piece of equipment, its financial statements don't show that it spent $10,000.